{"version":"1.0","type":"link","title":"Shaffer v. Commissioner","url":"https://uplaw.us/documents/opinion/shaffer-v-commissioner-28-bta-1294--05b21a55f27c2d4b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/05b21a55f27c2d4b.png","thumbnail_width":1200,"thumbnail_height":630}